1 month, 1 week ago

Consequential Order Passed By Assessing Authority Beyond Terms Of Remand By Commissioner Is Unacceptable: Kerala High Court

Live Law

The Division Bench of Kerala High Court comprising Justices A.K. observed that “the concern of the Assessing Authority, while passing a consequential order, has to be limited to those specific issues that have been remanded to it for consideration by the Commissioner……….” Section 263 of the Income Tax Act, 1961 empowers the Commissioner of Income Tax to revise any order passed under the Income-tax Act, 1961, which is erroneous insofar as it is prejudicial to the interest of the revenue. The bench noted that the Appellate Tribunal, however, appears to have completely overlooked the fact that the First Appellate Authority, against whose order the Revenue had come in appeal before the Tribunal, was actually considering a consequential order passed pursuant to an order of the Commissioner under Section 263 of the I.T. Consequently, the role of the First Appellate Authority, while considering an appeal preferred against such consequential order passed by the Assessing Authority, must also be with regard to the findings of the assessing authority on those very issues that were remanded for fresh consideration by the Commissioner under Section 263 of the I.T. The bench stated that the Assessing Authority, who passed the consequential order, apparently strayed beyond the terms of the remand by the Commissioner under Section 263 of the I.T.

Tax Income Tax Kerala High Court Order Act Commissioner Issues Passed Authority Appellate Cit Section 263 Assessing Consequential Consequential Order issues consequential kerala passed tax high act assessing authority commissioner remand unacceptable order court appellate terms

History of this topic

2 days, 13 hours ago

Mistake Committed By Assessee Was Inadvertent & Technical; No Wrongful Availment Of ITC: Kerala High Court Quashes Demand Order

Live Law

The Kerala High Court while quashing the demand order stated that there has been no wrong availment of credit, and that the only mistake committed by the assessee was an inadvertent and technical one, where he had omitted to mention the IGST figures separately in Form GSTR 3B. Jayakumar observed that “……The mistake was also insignificant because it is not …

5 days, 4 hours ago

S.144C IT Act | AO Not Having Info About Pending Objections Before Dispute Resolution Panel No Grounds To Sustain Final Assessment Order: Delhi HC

Live Law

The Delhi High Court has made it clear that a Final Assessment order passed by the Income Tax Authorities under Section 143 of the Income Tax Act, 1961 is not sustainable, if it is passed in ignorance of pending objections before the Dispute Resolution Panel. It said, “.notwithstanding the lack of information with the AO, if an objection has been …

6 days, 14 hours ago

SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC

Live Law

The Delhi High Court has reiterated that the Supreme Court's judgment in Abhisar Buildwell does not permit reopening of assessments under Section 147/148 of the Income Tax Act, 1961 beyond the period stipulated under Section 149. It relied on Principal Commissioner of Income Tax, Central-3 v. Abhisar Buildwell Private Limited to contend that in cases where the proceedings under Section …

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

Trending News

1 week, 3 days ago

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

Live Law

The Delhi High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, an Assessee is entitled to confine the settlement of disputes which were subject matter of its appeal, and exclude the disputes which were subject matter of the Revenue's appeal for the same assessment year. It thus allowed a real estate company's plea against the …

1 week, 5 days ago

High Court Has Ample Power Under Article 226 To Issue Directions Not Specifically Sought Before Tribunal: Kerala HC

Live Law

The Kerala High Court has said that it is well-established that the High Court can under Article 226 of the Constitution consider the legality of orders passed by Tribunals, adding that it has ample powers to issue directions even when such reliefs are not specifically sought in the plea before the Tribunal. However, the High Court ordered that the disciplinary …

2 weeks, 3 days ago

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

Live Law

The Allahabad High Court has held that no substantial question of law arises in a case where no perversity can be shown in the order passed by the Income Tax Tribunal in appeal under Section 260A of the Income Tax Act, 1961. had passed orders without inquiries or verification and thus the present situation stood covered under Explanation 2 to …

2 weeks, 4 days ago

Orissa High Court Quashes Order After Assessee Fails To Prosecute Appeal Due To Ongoing Medical Treatment

Live Law

The Orissa High Court, considered that the assessee was unwell and undergoing medical treatment at the time the notices regarding his appeal were served and accordingly quashed the order demanding liability for unpaid tax. In this case, the assessee/petitioner failed to attend scheduled hearings due to ongoing medical treatment. The Court considered that the assessee was unwell and was going …

3 weeks, 6 days ago

Grants For Daily Expenses Are Not Consideration For Services Rendered By Assessee, Not Liable To Tax: Kerala High Court

Live Law

The Kerala High Court stated that financial grants provided to the assessee for covering daily operational expenses do not qualify as payment for any services that the assessee might be providing and are not liable to tax. The Bench of Justice Gopinath P. observed that “The assessee has only received grants to meet its day-to-day expenses including salary, allowances etc. …

3 weeks, 6 days ago

Grants For Daily Expenses Are Not Consideration For Services Rendered By Assessee, Not Liable To Tax: Kerala High Court

Live Law

1 month ago

Department Can't Reopen Assessment If Limitation Period Expired Before Amendment Extending Timeline: Kerala High Court

Live Law

The Kerala High Court stated that the department cannot reopen an assessment that has already been settled by issuing a fresh notice if the period of limitation had expired before the date of the amendment extending the timeline for reopening. Jayakumar observed that “…….no doubt, in those cases where the erstwhile period of limitation of five years had already expired …

1 month ago

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court

Live Law

S.153C Income Tax Act doesn't bar AO's jurisdiction to reopen assessment u/S 147 when information against assessee is received from search conducted on another person: Delhi High CourtThe Delhi High Court has held that Section 153C of the Income Tax Act, 1961 does not by itself preclude an Assessing Officer from reopening assessments under Section 147/148 of the Act, on …

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains

Trending News

1 month, 1 week ago

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains

Live Law

The Delhi High Court recently explained when an action for imposition of penalty under Section 271C of the Income Tax Act, 1961 can be said to have been “initiated”. At the outset, the High Court noted that when a penalty proceeding can be stated to be initiated is squarely covered in favour of the assessee by Principal Commissioner of Income …

1 month, 1 week ago

[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC

Live Law

The Delhi High Court has held that in order to invoke Section 263 of the Income Tax Act, 1961, the Principal Commissioner must satisfy “twin conditions”, i.e. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma observed, “Twin conditions have to be met for assuming jurisdiction under Section 263 of the Act, and the PCIT has to form …

1 month, 1 week ago

[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court

Live Law

The Kerala High Court stated that while determining the assessment of relevant years assessing authority cannot determine the assessment for earlier years without enquiry. observed that “…….we fail to understand how the assessing authority, as well as the First Appellate Authority, while considering assessment proceedings for the assessment years 2011-12 could have embarked upon an enquiry with regard to the …

1 month, 1 week ago

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC

Live Law

The Delhi High Court has made it clear that once scrutiny assessment is held under Section 143 of the Income Tax Act but due to a mistake of the Assessing Officer there is under assessment of income, reopening assessment under Section 147 of the Income Tax Act, 1961 is not permissible. At the outset, the High Court observed that escapement …

4 months, 1 week ago

Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation

Live Law

The Jaipur Bench of the Rajasthan High Court has quashed the income tax reassessment and held that the Income Tax Department had not done any investigation or held an inquiry. The bench of Justice Avneesh Jhingan and Justice Ashutosh Kumar has observed that the additions were made solely based on the order passed by the AO determining the value of …

4 months, 2 weeks ago

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court

Live Law

The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building Tax Act.The bench of Justice A. K. Jayasankaran Nambiar and Justice Syam Kumar V.M. The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building …

4 months, 3 weeks ago

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court

Live Law

The Delhi High Court has held that the assessing officer cannot disregard the direction of the Income Tax Appellate Tribunal to re-examine the issue by referring to the circular issued by the Central Board of Direct Taxes.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the additional grounds had come to be accepted by the …

5 months ago

AO Must Pass Draft Assessment If He Proposes Variation In Returned Income: Chennai ITAT Explains Scope Of Sec 144C

Live Law

The Chennai ITAT held that the AO must pass a draft assessment order to the eligible assessee in case he proposes to make any variation in the income or loss returned which is prejudicial to the interest of such assessee. Section 144C of the Income Tax Act provides that in case of certain eligible assessees, viz., foreign companies and any …

5 months, 1 week ago

Disallowance Operate Against Erring Employer Assessee When Employees' Contribution To EPF/ESI Not Made Within Due Date: Kerala High Court

Live Law

The Kerala High Court has held that the disallowance operates against erring employer assessee when employees' contribution to EPF/ESI not made within the due date.The bench of Justice A.K.Jayasankaran Nambiar and Justice Syam Kumar V.M. The Kerala High Court has held that the disallowance operates against erring employer assessee when employees' contribution to EPF/ESI not made within the due date. …

5 months, 1 week ago

Assessment Order Downloaded From Common Portal Amounts To A Valid Service: Kerala High Court

Live Law

The Kerala High Court has held that the assessment order downloaded from the common portal amounts to a valid service.The bench of Justice A.K. The Kerala High Court has held that the assessment order downloaded from the common portal amounts to a valid service. The appellant contended that the assessment order was communicated to the appellant through the portal that …

5 months, 1 week ago

Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses Dept's Appeal

Live Law

The Kerala High Court has held that the tax effect in the appeals filed by the income tax department pertaining to assessment years 2006–07, 2007–08, 2008–09, 2009–10, and 2010–11 is well below the monetary limit of Rs. 3 of 2018 issued by the Central Board of Direct Taxes, appeals cannot be maintained by the revenue before the High Court if …

5 months, 1 week ago

Once Revision Order Become Final, No Question Of Passing Another Order Will Arise: Meghalaya High Court

Live Law

The Meghalaya High Court has held that once the revision order becomes final, no question of passing another order will arise.The bench of Chief Justice S. Vaidyanathan and Justice W. Diengdoh has observed that the Assessing Officer had passed an order under Section 263 of the Income Tax Act, 1961, which was set aside by the Principal Commissioner of Income …

5 months, 2 weeks ago

AO Can't Review Its Own Order: Delhi High Court

Live Law

The Delhi High Court has held that the Assessing Officer cannot review its own order.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed in the extract of the impugned corrigendum that no new material has been found by the department, which would warrant reopening the assessment. The bench of Justice Yashwant Varma and Justice Purushaindra Kumar …

5 months, 2 weeks ago

Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court

Live Law

The Delhi High Court has held that the order of the Income Tax Settlement Commission is final and conclusive for a particular assessment year for which the application has been filed.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the order of the ITSC is deemed to be conclusive for all the matters pertaining to …

6 months ago

Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court

Live Law

The Kerala High Court has held that based on the material obtained during the search, the Assessing Officer, who gets the jurisdiction to re-open the assessments, can do so in respect of the individual assessment years comprised in the block period of six years only if the material obtained during the search under Section 132 of the Income Tax Act, …

6 months ago

Revisionary Power Can't Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT

Live Law

The Delhi Bench of Income Tax Appellate Tribunal has held that the assessment order cannot be held to be erroneous and prejudicial to the interest of revenue merely on the allegation that the Assessing Officer has not made an inquiry and verification with regard to cash deposits as well as scrap sales.The bench of Saktijit Dey and Naveen Chandra. The …

6 months, 3 weeks ago

Direct Taxes Weekly Round-Up: 19 To 25 May 2024

Live Law

Delhi High Court Case Title: PT Bukaka Teknik Utama Versus Commissioner Of Income Tax, Delhi - 2 The Delhi High Court has held that the assessee can't be obstructed from availing of the benefits of the Direct Tax Vivad se Vishwas Act, 2020 even where the time limit for an appeal has not expired. Case Title: New Delhi Television Limited …

6 months, 4 weeks ago

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

Live Law

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that mere filing of an appeal to challenge the order of the Tribunal or the High Court before the Apex Court is not really a valid ground to ignore or disregard the orders of the Tribunal, unless and until the same are stayed, suspended, or finally set …

7 months ago

Final Assessment Made By AO After Expiry Of One Month Of Receiving Directions From Dispute Resolution Panel, Is Time Barred: Chennai ITAT

Live Law

The Chennai ITAT recently held that the final assessment order dated Nov 21, 2017 passed after expiry of one month from the end of the month in which the DRP directions were received by the Revenue is barred by limitation and hence, “passed wholly without jurisdiction and therefore, null in the eyes of law”. Section 144C of Income tax Act …

7 months, 1 week ago

S.144B(6) Income Tax Act | If Assessee “Requests” Then Opportunity Of Personal Hearing Is Mandatory, Not Optional: Allahabad High Court

Live Law

The Allahabad High Court has held that opportunity of personal hearing is mandatory under Section 144B and of the Income Tax Act, 1961 when show cause notice is issued regarding why assessment may not be completed as proposed. The bench comprising of Justice Saumitra Dayal Singh and Justice Donadi Ramesh held that “the word "request" used under Section 144B and …

7 months, 1 week ago

UPVAT | Computation Of Correct ITC Be Examined By Assessing Authority Not Later Than Stage Of Making Regular Assessment Order: Allahabad High Court

Live Law

The Allahabad High Court has held that computation of correct input tax credit can only be done till the passing of the regular assessment order by the Assessing Authority and not at a later stage. Section 29 of the UPVAT Act empowers the Assessing Authority to initiate reassessment proceedings against an assesee if there is “reason to believe” that whole …

7 months, 2 weeks ago

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court

Live Law

The Orissa High Court has held that reassessment orders cannot merely be based on a tax evasion report or an audit report.The bench of Justice B.R. Sarangi and Justice G. Satapathy has observed that it is not enough if the Assessing Officer refers to the tax evasion report or an audit report; he has to independently apply his mind and …

7 months, 2 weeks ago

I-T Authority Fails To Consider Reason For Difference In Sale Consideration & Stamp Duty: Mumbai ITAT Deletes Penalty Levied U/s 270A For Under-Reporting Of Income

Live Law

Noting that neither the Assessing Officer nor the CIT have taken into consideration the explanation offered by the Assessee during the assessment proceedings in relation to the difference in the sale consideration and the stamp duty valuation of immovable property, the Mumbai ITAT deleted the penalty levied u/s 270A of the Income tax Act for under-reporting of income. Accordingly, the …

7 months, 2 weeks ago

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court

Live Law

The Bombay High Court, while setting aside the order of the Income Tax Appellate Tribunal, held that the authority should refrain from overanalyzing, which leads to paralysis of justice.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the ITAT failed to appreciate the spirit in which the order dated August 23, 2022, was passed by …

7 months, 3 weeks ago

Penalty Order On Ground Of Misreporting Of Income Not Justified When SCN And Assessment Order Alleged Under-Reporting: ITAT

Live Law

The Hyderabad Bench of Income Tax Appellate Tribunal has held that the penalty order on the ground of misreporting of income was not justified when show cause notice and the assessment order alleged under-reporting.The bench of Laliet Kumar has observed that once the assessee himself admitted the fact that there was under-reporting of income, which was also accepted. The Hyderabad …

8 months ago

[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court

Live Law

The Allahabad High Court has held that Supreme Court in Union of India v. Ashish Agarwal had not issued a general mandamus quashing all notices issued under Section 148 of the Income Tax Act, 1961. In Union of India v. Ashish Agarwal, the Union Government had challenged the order of the Allahabad High Court quashing the reassessment notices issued by …

8 months ago

Failure Of Dept. To Comply With ITAT's Order: Delhi High Court Directs Dept. To Remove Demands, Penalty From ITBA portal

Live Law

The Delhi High Court has held that the Department has failed to comply with Income Tax Appellate Tribunal's Order in passing a fresh assessment order within the stipulated time.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the underlying rationale of the Legislature behind the enactment of Section 153 of the Income Tax Act and …

8 months, 1 week ago

Kerala High Court Quashes Assessment Order Issued Without Effective Hearing Due To Technical Issues With Link Provided For Video Conferencing

Live Law

The Kerala High Court has quashed an assessment order passed under the Income Tax Act on finding that the assessee was not provided an effective hearing. Allowing the writ petition, Justice Dinesh Kumar Singh held that the impugned assessment order was issued contrary to the principles of natural justice since there was no effective hearing. The bench said: “Considering the …

8 months, 2 weeks ago

Assessment Can Be Reopened Based On Audit Objections Under New Reassessment Regime: Kerala High Court

Live Law

The Kerala High Court has held that assessments can be reopened based on audit objections under a new reassessment regime.The bench of Justice Dinesh Kumar Singh has observed that the provisions have been drastically changed with effect from April 1, 2022, and the audit objection is one of the reasons for re-opening the assessment. The Kerala High Court has held …

8 months, 3 weeks ago

Assessment By AO Can't Be Termed As Prejudicial To Interest Of Revenue If It Doesn't Result In Any Loss To Revenue: Indore ITAT

Live Law

On finding that the facts of the case do not warrant application of section 263 of the Income Tax Act, the Indore ITAT set aside the revision order passed by PCIT and restored the original assessment-order passed by the AO. In the light of those rulings, the AO has rightly assessed the income at normal rates of tax, hence there …

8 months, 3 weeks ago

Congress’ plea against tax re-assessment by I-T authorities dismissed by Delhi High Court

The Hindu

The Delhi High Court on Thursday rejected the Congress’s plea challenging the initiation of tax reassessment proceedings against it for assessment years 2017 to 2021 by tax authorities. On March 22, the court had rejected the Congress’s plea challenging initiation of reassessment proceedings pertaining to assessment years 2014-15 to 2016-17. While rejecting the plea, the High Court said the Income …

8 months, 3 weeks ago

Orders Passed By Tribunals Under Senior Citizens Act Also Amenable To Challenge Under Article 227: Delhi High Court

Live Law

The Delhi High Court has observed that the orders passed by the tribunals under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007, are also separately amenable to challenge under Article 227 of the Constitution of India.A division bench comprising Acting Chief Justice Manmohan and Justice Manmeet Pritam Singh Arora relied upon various judgments on the issue and …

9 months ago

Delhi High Court rejects Congress’s plea against tax reassessment

The Hindu

In a huge setback to the Congress ahead of the Lok Sabha elections, the Delhi High Court on Friday rejected its pleas challenging the reassessment proceedings initiated against it by the Income Tax department. The Congress has challenged initiation of proceedings under Section 153C of the Income Tax Act for assessment pertaining to assessment years 2014-15 to 2016-17. The I-T …

9 months ago

Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court

Live Law

The Kerala High Court has held that the procedure contemplated by the provisions of Section 148A of the Income Tax Act, 1961, need not be complied with before issuing notices under Section 148 of the Income Tax Act, 1961.The bench of Justice Gopinath P. has observed that when an item or cash, as in this case, is produced before a …

9 months ago

Assessing Officers Are Not Governed By Strict Rules Of Indian Evidence Act, 1872 In Case Of Assessment Proceedings: Madras High Court

Live Law

The Madras High Court has held that assessing officers are not governed by the strict rules of the Indian Evidence Act, 1872.The bench of Justice C. Saravanan has observed that the assessment proceedings under the Income Tax Act, 1961, before an assessee officer are not judicial proceedings. The Madras High Court has held that assessing officers are not governed by …

9 months, 1 week ago

PCIT Cannot Enlarge Scope Of Limited Scrutiny By Invoking Sec 263: Chennai ITAT

Live Law

Finding that the case of assessee was selected for limited scrutiny by the AO, the Chennai ITAT ruled that the PCIT cannot enlarge the scope of limited scrutiny u/s 263 of the Income tax Act. The Bench of V. Durga Rao and Manjunatha, G. observed that “it is not a fit case to invoke the provisions of section 263 of …

9 months, 1 week ago

AO Competent To Invoke Section 154 Jurisdiction If Glaring Mistake Of Fact/Law Is Committed While Passing Assessment Order: Madras High Court

Live Law

The Madras High Court has held that the Assessing Officer is not incompetent to invoke the jurisdiction under Section 154 of the Income Tax Act, 1961, if such officer had committed a glaring mistake of fact or law while passing the assessment order.The bench of Justice C. Saravanan has observed that the meaning of the expression “error apparent on the …

9 months, 1 week ago

Once Reassessment Framed By AO Is Not Sustainable,Order U/s 263 Seeking To Revise Reassessment Is Not Acceptable: Delhi ITAT

Live Law

While allowing the appeal of assessee in respect of the fact that whether the PCIT had validly assumed his revision jurisdiction u/s 263 of the Income Tax Act, 1961, both in law and on facts, the New Delhi ITAT held that the PCIT erred in assumption of jurisdiction u/s 263 of the Income Tax Act, 1961. The Bench of the …

Discover Related

4 hours, 45 minutes ago

CONSUMER CASES WEEKLY ROUND UP: DECEMBER 16 – DECEMBER 22

Live Law

National Consumer Disputes Redressal Commission Insured Cannot Assume Obligation On Part Of Bank To Renew Policy: NCDRC Case Title: State Bank of India Vs. R. Vishwanatha Pai Case Number: R.P. Haryana Consumer Disputes Redressal Commission Haryana State Commission Holds Ansal Properties Liable For Delay In Possession, Orders Refund And Compensation Case title: Mrs. Neeru Bala Mahendru vs Ansal Properties & …

Delhi Title Consumer Disputes Judicial State Held Commission

7 hours, 34 minutes ago

Unreasonable Delay In Seeking Restoration Of Granted Land Can Be Ground For Denying Relief: Karnataka High Court

Live Law

The Karnataka High Court recently upheld an order of the single judge which dismissed a petition filed by the original grantee of a land who had sought restoration of land to themselves, 12 years after it was first transferred to private persons. 12 years having been passed, it would be highly unreasonable, unjust and inequitable, as well as against law …

Law Karnataka High Court Court Transfer Restoration Delay

12 hours, 14 minutes ago

Trial Courts Must Conduct Summary Inquiry Under O.22 R.5 CPC To Ascertain Legal Heirs In Disputes: Jharkhand High Court

Live Law

The Jharkhand High Court in a judgment delivered recently emphasised the mandatory nature of conducting a summary inquiry under Order 22 Rule 5 of the Civil Procedure Code when disputes arise regarding the legal heirs of a deceased plaintiff or defendant. Justice Subhash Chand, presiding over the case, held: “Where there is dispute in regards to legal heirs of deceased …

Legal Trial Court Order Plaintiff Deceased Shankar

1 day, 12 hours ago

No Registration Or Stamp Duty Required For Compromise Decree Acquiring Property With Pre-Existing Right : Supreme Court

Live Law

The Supreme Court recently ruled that if a person already has a right to a property and acquires it through a compromise decree, they don't need to register it under the Registration Act of 1908. It stated that the High Court had erred in supporting the Collector of Stamps' decision to impose stamp duty on property acquired through a compromise …

Supreme Court High Court Court Duty Land Schedule Right

1 day, 13 hours ago

Supreme Court Monthly Digest- October 2024 With Statute And Subject Wise Index

Live Law

Advocate Supreme Court deprecates practice of litigant engaging new lawyer to reargue case after court expressed dissatisfaction on merits. Airports Economic Regulatory Authority of India v. Delhi International Airport, 2024 LiveLaw 812 Arbitration and Conciliation Act, 1996 Section 11 - Arbitration Clause in Public Premises Disputes – Applicability of the Public Premises Act, 1971 vis-à-vis the Arbitration and Conciliation Act, …

India Delhi Supreme Court High Court Court Proceedings Bihar Constitution

2 days, 6 hours ago

Order 23 Rule 2 CPC| Limitation For Suit Instituted Afresh Applies As If Earlier Suit Was Never Filed: Jharkhand High Court

Live Law

The Jharkhand High Court has under Order 23 Rule 2 of the Civil Procedure Code, the limitation period for a fresh suit instituted with court permission applies as if the original suit had never been filed. Order 23 CPC pertains to withdrawal and adjustment of suits wherein Rule 2 states that in any fresh suit instituted on permission granted under …

Trial Court Order Limitation Suit Cpc Rule

2 days, 7 hours ago

Notice Issued Against Dead Person Is Invalid; Participation Of Legal Heirs In Proceedings Doesn't Make It Legal: Kerala High Court

Live Law

The Kerala High Court stated that notice issued against a dead person is invalid and participation of legal heirs of deceased in the proceedings won't make it legal. The bench stated that the “the notices issued under Sections 148A and 148 of the Act in the name of a dead person are invalid and 'non-est' in the eye of law. …

Legal Notice Proceedings Act Person Dead Issued

2 days, 8 hours ago

Employers Not Outsiders But Stakeholders, Must Be Heard While Fixing/Revising Minimum Wage Of Employees: Karnataka High Court

Live Law

The Karnataka High Court has said that while fixing or revising the Minimum Wages to be paid to employees, employers which is a stakeholder and which will be affected in the exercise, should have their say and the stand before the notification is passed by the Government. A division bench of Chief Justice N V Anjaria and Justice K V …

Exercise Natural Justice Minimum Wage Judge Wages Statutory Act

2 days, 11 hours ago

Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid: Kerala High Court

Live Law

The Kerala High Court stated that orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order. The Bench of Justice Gopinath P. was considering the issue that whether orders issued under Section 73 of the CGST/SGST Acts …

Court Order Bench Signature Valid Cgst

2 days, 13 hours ago

Assessment Pending Prior To Resolution Cannot Be Quantified After Approval Of Resolution Plan: Allahabad High Court

Live Law

The Allahabad High Court has held that the resolution applicant cannot be burdened with new claims after approval of a resolution plan. Upon approval of the resolution plan on 02.02.2021, the Department passed an assessment order dated 28.04.2021 under Section 144 read with 144B of the Income Tax Act, 1961. High Court Verdict In Uttam Galva Metallics Ltd. and Mr. …

Resolution Assessment Applicant Resolution Plan Plan Department Proceedings

3 days, 5 hours ago

'Judicial Time & Resources Abused': Punjab & Haryana HC Imposes Rs.5 Lakh Cost On Litigant For Supressing Facts, Filing Repeated Pleas

Live Law

The Punjab & Haryana High Court imposed a cost of Rs.5 lakh on litigant who repeatedly abused the process of court by filing successive pleas and suppressed “crucial fact.” The plea was filed challenging the resumption order of a land which was allotted to the petitioner subject to certain conditions. A bench of Justice Arun Palli and Justice Vikram Aggarwal …

Court Haryana Building Order Conditions Site Authority

3 days, 8 hours ago

Vivad Se Vishwas Scheme: FAQs for settling tax disputes easily

India Today

In a bid to bring relief to taxpayers, the Direct Tax Vivad Se Vishwas Scheme 2024, introduced in Budget 2024, offers a simplified route to resolve income tax disputes. Is an appeal filed against intimation under section 143 of the Act and pending as of July 22, 2024, eligible for the DTVSV Scheme 2024? Can the DTVSV Scheme 2024 be …

Appeal Settlement 2024 Filed Taxpayer Eligible Such Cases

3 days, 13 hours ago

Shuttling Child Between Two Forums Causes Inconvenience And Is Detrimental To Child's Welfare: Kerala High Court In Custody Battle

Live Law

The Kerala High Court set aside an order issued by the Child Welfare Committee, which had directed the child to be produced before it without hearing the preliminary objections of the mother. The Court noted that the father filed a parallel petition before the Child Welfare Committee, while his original petition for custody was still pending before the Family Court. …

Welfare Court Child Committee Petition Child Welfare Committee Forums

4 days, 8 hours ago

There Cannot Be 'Disconnect' Between Reasons For Initiating Reassessment U/S 147 Of IT Act & Grounds On Which Final Order Is Passed: Delhi HC

Live Law

The Delhi High Court has held that only 'original reasons' which formed the basis for initiating reassessment proceedings under Section 147 of the Income Tax Act can be taken into consideration by the Assessing Officer, for coming to the conclusion that income had escaped assessment. A division bench of Justice Yashwant Varma Hon'ble Mr. Justice Dharmesh Sharma observed that there …

Reassessment Assessment Income Department Reasons Petitioner Reassessment Proceedings

4 days, 8 hours ago

Officer Posted 'In-Charge' Of A Post Can Discharge Its Statutory Functions: Karnataka High Court Reiterates

Live Law

The Karnataka High Court has recently said that an officer posted as in-charge of a post can discharge the functions/duties of the said post, including statutory functions. Justice C M Poonacha held thus while dismissing a plea by Prakash Ramachandra Hegde, who had questioned the order of Assistant Registrar Co-Operative Societies, Kumta, who being the officiating/in-charge officer had on November …

Order Post Managing Director Drcs Court Reiterates Kumta

4 days, 8 hours ago

S.68 IT Act | Whether Assessee Discharged Burden To Substantiate Identity & Genuineness Of Share Application Money Is 'Question Of Fact', Not Law: Gauhati HC

Live Law

The Gauhati High Court refused to entertain an appeal with respect to genuineness of credit received by an assessee from share application money, holding that the same would require it to venture into factual matrix of the case which is beyond its jurisdiction under Section 260A of the Income Tax Act, 1961. The appeal was preferred by the Revenue, following …

Law Appeal Court Question Fact Finding Assessee

4 days, 11 hours ago

Rule 8D Of IT Rules Can Be Invoked Only If Assessee's Computation Of Expenses Attributable To Earning Exempt Income Is Found Inadequate: Delhi HC

Live Law

The Delhi High Court has held that recourse to Rule 8D of the Income Tax Rules, 1962 for computing disallowance under Section 14A of the Income Tax Act is available only if the Assessee's computation of expenses attributable to earning exempt income, is found to be inadequate. Aggrieved, the Assessee preferred an appeal before the Commissioner of Income Tax which …

Delhi Income Rule Expenditure Exempt Computation Earning

4 days, 11 hours ago

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

Live Law

The Delhi High Court recently granted relief to a logistics company aggrieved by the decision of Assistant Commissioner, GST, rejecting its reply to a show cause notice by way of a 'template' order. where the final order passed by the GST department under Section 73 of the CGST Act came to be set aside for “perfunctorily” brushing aside the Assessee's …

High Court Order Gst Petitioner Reply Scn

4 days, 12 hours ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

Trade High Court Constitution Tax Tax Evasion Gst Goods

5 days, 3 hours ago

Order Rejecting Plea For Extension Of Investigation Period From Initial 90 To 180 Days Under UAPA Appealable, Not Interlocutory: Delhi HC

Live Law

The Delhi High Court has recently held that an order rejecting the application for extension of period of investigation from initial 90 to 180 days under Section 43D of UAPA is an appealable order and not an interlocutory order. A division bench comprising of Justice Prathiba M Singh and Justice Amit Sharma said that the finality attached to such an …

Delhi Investigation Court Order Accused Bench Uapa

5 days, 4 hours ago

Non-Admission Of Claim By Resolution Professional Cannot Be Challenged First Time In Appeal Before Appellate Tribunal: NCLAT

Live Law

The NCLAT New Delhi bench of Justice Ashok Bhushan and Mr. Arun Baroka has held that non admission of claim in the Resolution Plan by the Resolution Plan if not challenged before the Adjudicating Authority cannot be challenged in the appeal before the NCLAT. The same Resolution Plan of Respondent Nos.2 and 3 approved by the Adjudicating Authority on 28.11.2019 …

Appeal Resolution Order Resolution Professional Resolution Plan Tribunal Respondent

5 days, 8 hours ago

Delhi High Court Slaps ₹1 Lakh Cost On Litigant For Filing Contempt Plea Against CCI To Stall Authority's Ongoing Investigation Against It

Live Law

The Delhi High Court has imposed a cost of Rs. In reality, while the petitioner ostensibly seeks contempt proceedings, it is attempting to secure a judicial review of the investigation methodology through the back door, which cannot be entertained.” Background: The petitioner-company, Forech India Pvt Ltd, was investigated by the CCI regarding alleged existence of a bid-rigging cartel in the …

Investigation Court Contempt Order Commission Dated Petitioner

5 days, 9 hours ago

S. 33 Arbitration Act | Clarification On Award Can Be Issued Even After Arbitral Tribunal Becomes Functus Officio : Supreme Court

Live Law

The Supreme Court observed that although the Arbitral Tribunal becomes functus officio after passing an award, it would still retain the limited jurisdiction to clarify or correct errors in an award under Section 33 of the Arbitration and Conciliation Act, 1996. The bench comprising Justices Abhay S. Oka and Ujjal Bhuyan dismissed the appeal filed against the Delhi High Court's …

Supreme Court Arbitration Court Tribunal Act Award Adv

5 days, 11 hours ago

Kerala High Court Quashes Case Against Public Servant For Commenting On CM's Plea To Govt Officers To Donate 1-Month Salary For Flood Relief

Live Law

The Kerala High Court quashed proceedings against a public servant for allegedly making "sarcastic comments" on a WhatsApp group concerning the Chief Minister's appeal to government officers to donate their one-month salary to a relief fund after the 2018 floods.The court found that the alleged comments were not intended to cause any injury to the benificiaries of the flood relief …

Salary Kerala Court Public Servant Kerala High Court Relief Injury

5 days, 12 hours ago

Surat Bar Elections: Gujarat HC Directs State Bar Council To Decide Plea Alleging Improper Scrutiny Of Candidates' Documents By Tomorrow

Live Law

The Gujarat High Court on Tuesday directed the Bar Council of Gujarat to immediately constitute a committee to decide by Thursday a plea concerning improper scrutiny of documents of the candidates contesting in the Surat Bar Election, which is scheduled for December 20. The Counsel appearing for the Bar Council of Gujarat contended that as per the Rule 49 of …

Bar Council Gujarat Bar Council Improper Scrutiny

6 days, 3 hours ago

Bombay HC Imposes ₹1 Lakh Cost On 'Venus Entertainment' For 'Taking Chance' By Filing Writ Plea Avoiding Alternate Remedy

Live Law

The Bombay High Court recently imposed a cost of ₹1 lakh on 'Venus Worldwide Entertainment Pvt. Ltd.' for "taking a chance" by filing a writ petition challenging a review order passed under the Maharashtra Value Added Tax Act, 2002, despite having a remedy of appeal under the 2002 Act. Essentially, the petitioner had moved the HC by filing a writ …

Court Writ Order Review Tribunal Act Filing

6 days, 8 hours ago

Karnataka High Court Quashes FIR Against BJP State President BY Vijayendra For Allegedly Extorting Money Under Guise Of Electoral Bonds

Live Law

The Karnataka High Court on Tuesday allowed the petition filed by then Vice President and now BJP State President BY Vijayendra and quashed proceedings pertaining to an FIR registered against him for allegedly extorting money under the guise of electoral bonds. It said “The counsel being changed for qua the other accused raising different grounds that were not raised by …

Karnataka Counsel Court Order Case Accused Bjp

1 week ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Delhi Mumbai Tax Customs Income Tax Title Income

1 week ago

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia

Live Law

Granting relief to telecom equipment company Nokia, the Delhi High Court disallowed the Income Tax Department from adjusting the outstanding demand raised against the company, towards a previous refund due to it. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma pointed towards stay of recovery proceedings and said, “there is no allegation that the petitioner is alienating …

Income Tax Nokia Demand Department Stay Refund

1 week ago

State's Obligation To Realize Excise Duty Illegally Collected By Wine Manufacturers: Bombay High Court Disposes PIL On Non-Realization Of Dues

Live Law

The Bombay High Court has disposed of a Public Interest Litigation that sought to direct the State authorities to take appropriate measures for the recovery of excise duty and interest said to have been illegally collected by the wine manufacturers. The High Court observed that the State has an obligation to realize any excise duty illegally collected by the wine …

Wine Court Duty Notices State Pil Collected

1 week ago

Rejection Of FCRA License Renewal To Be Challenged In Revision Before Appellate Authority Not In Appeal Before HC: Karnataka High Court

Live Law

The Karnataka High Court has said that an order rejecting an NGO's application for renewal of license under Foreign Contribution Act is to be challenged in revision before the appellate authority and an appeal questioning the order before high court is not maintainable. Justice K Natarajan held thus while dismissing an appeal filed Action for Community Organisation, Rehabilitation and Development …

Karnataka High Court Appeal Court Union Order Revision

1 week ago

Supreme Court Expresses Disinclination To Stay Karnataka Lokayukta Investigation In DK Shivakumar Disproportionate Assets Case

Live Law

In pleas challenging withdrawal of consent accorded by Karnataka government for CBI to prosecute Congress leader and Deputy CM DK Shivakumar in a disproportionate assets case, the Supreme Court today expressed disinclination to pass any interim order regarding ongoing investigation by Karnataka Lokayukta.A bench of Justices Surya Kant and Ujjal Bhuyan heard the matter, arising out of. In pleas challenging …

Supreme Court Investigation Court Congress Order Case High

1 week ago

Findings Of Arbitrator U/S 34 Of Arbitration Act Cannot Be Scrutinised As If Court Is Sitting In Appeal: Chhattisgarh High Court

Live Law

The Chhattisgarh High Court bench of Justices Smt. Rajani Dubey and Shri Bibhu Datta Guru has held that findings of the Arbitrator cannot be scrutinised under section 34 of the Arbitration Act as if the court is sitting in appeal. The appellant submitted that the Commercial Court ought not to have interfered with the findings of the fact with respect …

High Court Limitation Held Act Claim Award Arbitrator

1 week ago

Curable Procedural Defects Should Not Be Allowed To Defeat Substantive Rights Of Parties: Chhattisgarh High Court Reiterates

Live Law

The Chhattisgarh High Court has reiterated that procedural defects or irregularities, which are curable in nature, should not be allowed to defeat substantive rights of parties or to perpetuate injustice. While finding fault with the recourse adopted by the Rent Control Tribunal, the Division Bench of Justice Rajani Dubey and Justice Bibhu Datta Guru held – “It is trite law …

High Court Order Tribunal Respondent Act Rent Authority

1 week ago

Kerala High Court Weekly Round-Up: December 09 - December 15, 2024

Live Law

Nominal Index Manoj George v State of Kerala, 2024 LiveLaw 782 Manohari R v The Deputy Tahsildar, 2024 LiveLaw 783 DBS Bank India Ltd v The State of Kerala and Others, 2024 LiveLaw 784 M Shammy Kumar v State of Kerala & Connected Matter, 2024 LiveLaw 785 Nishad Padinjare Peediyekkal V Hyderiyya Masjid Mahall Committee, 2024 LiveLaw 786 State Bank …

Justice Kerala Disciplinary Proceedings High Court Board Constitution Court

1 week ago

Karnataka HC ruling on taxing compensation could have national impact

New Indian Express

BENGALURU: A significant case pending before the Karnataka High Court could lead to a landmark ruling on the taxation of compensation for land acquired for national highway projects, potentially affecting landowners across India. The petitioner, Supriya Shetty, a businesswoman from Mangaluru, argues that tax deductions violate Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation, …

Compensation Tax Land Acquisition Land Case Act Hc Ruling

1 week, 1 day ago

Employer's Assessment Of Employee's Worth Is Final, Suitability Of An Individual For A Particular Post Cannot Be Scrutinized By Courts: J&K HC

Live Law

Emphasising that the assessment of an employee's worth and suitability must be left to the employer's bona fide decision the Jammu and Kashmir and Ladakh High Court has observed that the suitability of an individual for a particular post and administrative exigencies cannot be scrutinized by courts. courts cannot interfere with the orders of transfer and substitute their own decision …

Court Assessment Transfer Right Jammu Post Officer

1 week, 2 days ago

Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court

Live Law

The Allahabad High Court has held that an assesse claiming refund of excess TDS is not required to fill Form 26B under the Income Tax Rules once Form 5 of the Vivad Se Vishwas Act, 2020 has been issued to them. Subsequently, petitioner withdrew the Income Tax Appeal and the respondent issued an order for final settlement of Tax under …

Tax Court Income Tax Income Act Form Refund

Contempt Power Is Not Only For Violation Of Express Orders; Applies To Any Act Intended To Frustrate Judicial Process : Supreme Court

Trending News

1 week, 2 days ago

Contempt Power Is Not Only For Violation Of Express Orders; Applies To Any Act Intended To Frustrate Judicial Process : Supreme Court

Live Law

In a significant judgment, the Supreme Court observed that contempt jurisdiction is not confined only to violation of express judicial directions but also extends to acts which are intended to frustrate court proceedings or bypass the eventual judgment. Even in the absence of such specific mandates, the deliberate conduct of parties aimed at frustrating court proceedings or circumventing its eventual …

Supreme Court Judgment Court Contempt Proceedings Borrower Celir Llp

1 week, 3 days ago

[MV Act] Gauhati HC Sets Aside MACT Order Which Dismissed Claim For Being Barred U/S 166(3), Says Accident Occured Before Section Was Inserted

Live Law

The Gauhati High Court recently set aside an order passed by the Motor Accident Claims Tribunal, Kamrup by which it dismissed a claim petition filed after six months of the accident for being barred by limitation under Section 166 of the Motor Vehicles Act, 1988, on the ground that the amendment to Section 166 of the Act, which includes the …

Court Accident Order Tribunal Amendment 2019 Act

1 week, 3 days ago

Error In Order Passed By Court In Arbitration Proceeding Can Be Corrected Under Sections 152, 153 Of CPC: Delhi High Court

Live Law

The Delhi High Court bench of Justice Chandra Dhari Singh has held that any error in an order passed by the court in the Arbitration Proceedings can be corrected under sections 152 and 153 of the CPC provided prejudice is not caused to the other party. It was argued by the respondent that sections 152 and 153 of the Civil …

Law Arbitration Court Work Order Applicant Singh

1 week, 3 days ago

Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC

Live Law

The Delhi High Court has ruled in favour of an importer who was aggrieved by insistence on provisional assessment of duty by the Customs Department, despite an order of the CESTAT with respect to classification of its imported goods. Nonetheless, the Revenue continued to insist on provisional assessment of Petitioner's goods under Section 18 of the Customs Act. Petitioner argued …

Customs Assessment Order Goods Provisional Petitioner Cestat

Order 23 Rule 3 CPC | Only Remedy Against Compromise Decree Is Recall Application Before Court Which Recorded Compromise : Supreme Court

Trending News

1 week, 3 days ago

Order 23 Rule 3 CPC | Only Remedy Against Compromise Decree Is Recall Application Before Court Which Recorded Compromise : Supreme Court

Live Law

The Supreme Court ruled that if the compromise entered between the parties was not adhered to, there is no bar to filing a recall application seeking restoration of the proceedings under Order 23 Rule 3 of the Code of Civil Procedure, 1908. The bench comprising Justices PS Narasimha and Manoj Misra heard the appeal filed against the Rajasthan High Court's …

Supreme Court Appeal Court Restoration Application Order Recall

Trending News

1 week, 3 days ago

Order 23 Rule 3 CPC | Only Remedy Against Compromise Decree Is Recall Application Before Court Which Recorded Compromise : Supreme Court

Live Law

Supreme Court Appeal Court Restoration Application Order Recall

1 week, 3 days ago

High Court Under Article 226/227 Can Examine Validity Of Interlocutory Orders Passed By Arbitrator: Bombay High Court

Live Law

The Bombay High Court bench of Justices Shailesh P. Brahme and S.G. Mehare has held that the jurisdiction of the High Court under Article 226/227 of the Constitution is not excluded from examining the validity of the interlocutory orders passed by the Arbitrator. S.B.P and Co. the Supreme Court has held that “the object of minimizing judicial intervention while the …

Supreme Court High Court Constitution Orders Supreme Article Petition

1 week, 3 days ago

Kerala High Court Issues Guidelines To Ensure Minors Are Not Mistakenly Tried As Adults

Live Law

The Kerala High Court, while handling a case in which two juveniles were tried and punished as adults, issued a set of directives to investigating agencies and the district judiciary to prevent such occurrences in the future. It shall be indicated in the remand report, the method adopted to ascertain the age of the arrestee while producing him before the …

Court Age Order Judge State Agency His Age

Consequential Order Passed By Assessing Authority Beyond Terms Of Remand By Commissioner Is Unacceptable: Kerala High Court

History of this topic

Mistake Committed By Assessee Was Inadvertent & Technical; No Wrongful Availment Of ITC: Kerala High Court Quashes Demand Order

S.144C IT Act | AO Not Having Info About Pending Objections Before Dispute Resolution Panel No Grounds To Sustain Final Assessment Order: Delhi HC

SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

High Court Has Ample Power Under Article 226 To Issue Directions Not Specifically Sought Before Tribunal: Kerala HC

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

Orissa High Court Quashes Order After Assessee Fails To Prosecute Appeal Due To Ongoing Medical Treatment

Grants For Daily Expenses Are Not Consideration For Services Rendered By Assessee, Not Liable To Tax: Kerala High Court

Grants For Daily Expenses Are Not Consideration For Services Rendered By Assessee, Not Liable To Tax: Kerala High Court

Department Can't Reopen Assessment If Limitation Period Expired Before Amendment Extending Timeline: Kerala High Court

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains

[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC

[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC

Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court

AO Must Pass Draft Assessment If He Proposes Variation In Returned Income: Chennai ITAT Explains Scope Of Sec 144C

Disallowance Operate Against Erring Employer Assessee When Employees' Contribution To EPF/ESI Not Made Within Due Date: Kerala High Court

Assessment Order Downloaded From Common Portal Amounts To A Valid Service: Kerala High Court

Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses ​​Dept's Appeal

Once Revision Order Become Final, No Question Of Passing Another Order Will Arise: Meghalaya High Court

AO Can't Review Its Own Order: Delhi High Court

Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court

Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court

Revisionary Power Can't Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT

Direct Taxes Weekly Round-Up: 19 To 25 May 2024

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

Final Assessment Made By AO After Expiry Of One Month Of Receiving Directions From Dispute Resolution Panel, Is Time Barred: Chennai ITAT

S.144B(6) Income Tax Act | If Assessee “Requests” Then Opportunity Of Personal Hearing Is Mandatory, Not Optional: Allahabad High Court

UPVAT | Computation Of Correct ITC Be Examined By Assessing Authority Not Later Than Stage Of Making Regular Assessment Order: Allahabad High Court

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court

I-T Authority Fails To Consider Reason For Difference In Sale Consideration & Stamp Duty: Mumbai ITAT Deletes Penalty Levied U/s 270A For Under-Reporting Of Income

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court

Penalty Order On Ground Of Misreporting Of Income Not Justified When SCN And Assessment Order Alleged Under-Reporting: ITAT

[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court

Failure Of Dept. To Comply With ITAT's Order: Delhi High Court Directs Dept. To Remove Demands, Penalty From ITBA portal

Kerala High Court Quashes Assessment Order Issued Without Effective Hearing Due To Technical Issues With Link Provided For Video Conferencing

Assessment Can Be Reopened Based On Audit Objections Under New Reassessment Regime: Kerala High Court

Assessment By AO Can't Be Termed As Prejudicial To Interest Of Revenue If It Doesn't Result In Any Loss To Revenue: Indore ITAT

Congress’ plea against tax re-assessment by I-T authorities dismissed by Delhi High Court

Orders Passed By Tribunals Under Senior Citizens Act Also Amenable To Challenge Under Article 227: Delhi High Court

Delhi High Court rejects Congress’s plea against tax reassessment

Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court

Assessing Officers Are Not Governed By Strict Rules Of Indian Evidence Act, 1872 In Case Of Assessment Proceedings: Madras High Court

PCIT Cannot Enlarge Scope Of Limited Scrutiny By Invoking Sec 263: Chennai ITAT

AO Competent To Invoke Section 154 Jurisdiction If Glaring Mistake Of Fact/Law Is Committed While Passing Assessment Order: Madras High Court

Once Reassessment Framed By AO Is Not Sustainable,Order U/s 263 Seeking To Revise Reassessment Is Not Acceptable: Delhi ITAT

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Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses Dept's Appeal